Program Operations Manual System (POMS)

GN 03313.025 Disclosure to the Department of Health and Human Services (HHS)

We provide general instructions for disclosing information from our systems of records
to other Federal agencies and officials and a link to our systems of records and their
applicable routine uses in GN 03313.001. If you receive a request from HHS, contact your regional Privacy Act Coordinator.

Prior to becoming independent of HHS, we provided certain information to HHS components
based on the Privacy Act’s “need to know” provision (5 U.S.C. § 552a(b)(1)). Under
provisions of the Social Security Independence and Program Improvements Act of 1994,
we must continue to disclose certain information when requested in writing by the
Secretary of HHS, if records or information of such type were disclosed under applicable
rules, regulations, and procedures in effect before the enactment of this statute.
See 42 U.S.C. §904(e)(1)(B).

A. Disclosure to the Centers for Medicare and Medicaid Services (CMS)

CMS administers the Medicare and Medicaid programs under titles XVIII and XIX of the
Social Security Act. These programs meet our criteria for income and health maintenance
programs.

We may disclose certain non-tax return and tax return information to CMS (including
public Medicare providers, suppliers, carriers, and intermediaries) to administer
the Medicare and Medicaid programs.

The Internal Revenue Code requires us to disclose the following tax return information
to CMS to verify the employment status of Medicare beneficiaries and their spouses:

•

the name and taxpayer identification number (TIN) of each Medicare beneficiary and
his or her spouse, and

•

the name, TIN, and address of each qualified employer.

For further instructions about disclosures of tax return information without consent,
see GN 03320.015C.2.

B. Disclosures to the Office of Child Support Enforcement (OCSE)

1. Disclosure to Federal Parent Locator Service (FPLS) under the Social Security Act

Section 435(e)(2) of the Social Security Act requires us to disclose information from
our records to the FPLS about individuals under an obligation to pay child support
and against whom such an obligation is sought. We disclose to FPLS non-tax return
information authorized by section 435(e)(2) of the Act and tax return information
authorized by the Internal Revenue Code, such as:

•

Social Security Number;

•

most recent residence; and

•

the last reported place of employment and work address (which is tax return information).

2. Disclosure to a Federal Child Support Enforcement Agency required by the IRC

Section 6103(l)(8) of the IRC provides that the Commissioner of Social Security shall
disclose certain tax return information to Federal, State, or local child support
enforcement agencies with respect to Social Security account numbers, net earnings
from self-employment, and payments of retirement income.

These disclosures are only for purposes of establishing and collecting child support
obligations from, and locating, individuals owing such obligations. Child support
obligations include obligations enforced pursuant to section 454 of the Social Security
Act.